Taxation of interest and other investment income the personal tax rate of each individual taxpayer applies at the moment. The changes from 2009. Then, a withholding tax is introduced for all capital income (interest, capital gains) of uniform 25 percent. Subject to the new interest tax all investment income above the savers tax credit of 801 EUR / 1602 EUR (single/married). The Bank will withhold the money and send it to the tax authorities. Even if the flat tax or interest only in 2009 caution is already available before financial investments, promoting sales of financial products with tax advantages. “Under the slogan buy before the tax hits!” provider of funds and stocks want to score points.

The reasoning: Who now buys such funds or other securities such as federal or State bonds and sold before 2009, must don’t pay taxes under current law. Also building societies swear by concrete gold”in the form of the home: it is animated, complete savings, because they the 2 Avoid withholding tax. So what to do? Decide for or against an investment alone for tax reasons. Who can not sleep with shares and funds should not therefore which babble on leave, because tax benefits are lost as of 2009. The good advice: Check your investment strategy and optimize them, taking into account the taxation. What makes the new flat rate tax for individuals? It is beneficial for all those whose personal top tax rate is higher than 25 percent: because the withholding tax is 25 percent, you get to benefit from a tax cut.

The top tax rate of 42 percent, for example, attacks from a taxable income of 52152 euros / 104 304 euro (single/married). Who deserves so much, paying taxes on capital gains from 2009 still only 25 percent. Who (single/married) earned less than EUR 15 000 and 30 000 euro, must pay accordingly less than 25 percent taxes on his interest. Very important in this context: first, the Treasury takes 25 percent. What He has conceded too much must you get back per tax return, otherwise the money is lost. By the way: advertising costs related to interest income (such as custody fees) may no longer be discontinued from 2009. And: the flat tax on all profits from the sale of securities are subject to, completely indifferent, how long they are in the depot.